If only the hardware companies had pulled this off when Windows 8 launched, the landscape could have been totally different. But hey, better late than never, they say.

With Windows 8.1 just around the corner, hardware vendors have started to show off their new devices. And this time it seems that they have learned from their gaffes of the past — these new products appear to have the perfect balance of performance and affordability.

ASUS, for example, has just announced the Transformer Book T100.

This newest addition to its Transformer family is a 10.1-inch Windows 8.1 device, with a more than serviceable 1366 by 768 IPS display. And a 31 watt hour battery powers the quad-core Bay Trail-T Atom CPU.

The 32GB model retails at the downright enticing price of $349, while the 64GB variant can be had for $399. These storage options are further augmented by one free year of ASUS WebStorage service and a microSD card reader.

On the memory side of things, 2GB of RAM keeps stuff running smooth. Connectivity comes in the form of microUSB, microHDMI and one USB 3.0 port in the detachable dock.

The device is on track to hit store shelves on October 18 — the day Windows 8.1 launches.

ASUS believes this to be a game changer for mobile devices, as the company claims that it has made no compromises in design and performance.

The hardware specification sheet does look pretty exciting, but here is hoping the company also has plans to release a version with 4GB of memory and the 2.4GHz Bay Trail processor for power users.

But considering what is on offer, and at what price, this seems like a winner, particularly on the value side of things! Agreed? Is this is your next Windows 8.1 device? Sound off in the comments below.